Lotte INDIA Corporation LTD. vs. The Assistant Commissioner Of State Tax
Facts
The petitioner, Lotte India Corporation Ltd., approached the High Court of Kerala aggrieved by Ext.P8 assessment order passed under the Kerala Value Added Tax Act. The petitioner contended that the assessment order was passed without providing them an opportunity to be heard, thereby violating the principles of natural justice. The respondents are the Assistant Commissioner of State Tax and the State Tax Officer (Luxury Tax), SGST Department, Palakkad. The learned Government Pleader, on instructions, conceded that the petitioner was indeed not heard prior to the passing of Ext.P8 order.
Held
The Court held that the Ext.P8 assessment order was vitiated by a non-compliance with the rules of natural justice, specifically the principle of audi alteram partem (the right to be heard). The Court accepted the submission made by the learned Government Pleader that the petitioner was not heard prior to the passing of the order. Consequently, the Court quashed Ext.P8 order. The Court directed the 1st respondent to pass fresh orders in the matter after providing the petitioner an opportunity to be heard. The petitioner was directed to appear before the 1st respondent on 20.11.2020, either physically or through video conference. The 1st respondent was mandated to pass fresh orders within one month thereafter. The ratio decidendi is that an order passed in violation of the principles of natural justice is liable to be set aside and a fresh opportunity for hearing must be granted.
Key Issues
1. Whether the Ext.P8 assessment order passed under the Kerala Value Added Tax Act is vitiated by a non-compliance with the principles of natural justice, specifically the right to be heard? The petitioner argued that the assessment order was passed without affording them a proper hearing, which is a fundamental principle of natural justice. They contended that this procedural lapse renders the order invalid. The respondents, represented by the learned Government Pleader, did not dispute the petitioner's claim regarding the lack of a prior hearing. They submitted on instructions that it is a fact that the petitioner was not heard before the order was passed.
Sections Cited
Kerala Value Added Tax Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 03RD DAY OF NOVEMBER 2020 / 12TH KARTHIKA, 1942 WP(C).No.23223 OF 2020(C) PETITIONER: LOTTE INDIA CORPORATION LTD. PANNIVELIL WARE HOUSE, PARA ROAD, PARA PIRIVU, KANJIKODE, PALAKKAD ,PIN-678 621, REPRESENTED BY ITS AUTHORISED SIGANTORY AYYAPA DAS P., BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SMT.S.SHAINA SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX SGST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD,PIN-678 001 2 THE STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DY COMMISSIONER, SGST DEPARTMENT, PALAKKAD,PIN-678 001 GP: THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.23223/2020(C) 2 A.K.JAYASANKARAN NAMBIAR --------------------------------- W.P(C).NO.23223 OF 2020 ---------------------------------- Dated this the 03rd day of November, 2020 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P8 assessment order under the Kerala Value Added Tax Act. In the Writ Petition, it is a case of the petitioner that prior to passing Ext.P
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